ڪمپني جو منافعو: جي ورجائن ۾ تفاوت

ڊاٿل مواد شامل ڪيل مواد
سنوار جو تَتُ ڪونهي
ٽيگَ: موبائل سنوار موبائل ويب سنوار
سنوار جو تَتُ ڪونهي
ٽيگَ: موبائل سنوار موبائل ويب سنوار
سِٽَ 11:
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| isbn = 978-0-13-063085-8}}</ref> ڪارپوريشن پنھنجي حاصل ڪيل منافعي يا زائد آمدني کي ٻيھر سيڙپ ۾ وجھندي آهي تہ ان جو ڪجھ حصو ڌار ڪري حصيدارن ۾ ورھائيندي آهي جنھن کي '''ڊويڊنڊ''' سڏيو ويندو آهي. حصيدارن کي اھو منافعو روڪ پئسن ۾ يا بينڪ اڪائونٽ ذريعي ادا ڪيو ويندو آهي. جيڪڏهن ڪارپوريشن ۾ ڊويڊنڊ جي ٻيھر سيڙپڪاري جو پلان ھوندو آھي تہ انھن حصن جي ٻيھر خريداري پڻ ٿيندي آھي. ڊويڊنڊ يا منافعي تي انڪم ٽيڪس حصيدار جي ذمي ھوندي آھي. <ref>{{cite news |last1=Meritt |first1=Cam |title=Corporate Taxation When Issuing Dividends |url=https://smallbusiness.chron.com/corporate-taxation-issuing-dividends-66085.html |accessdate=9 March 2019 |agency=Houston Chronicle}}</ref>ڊويڊنڊ حصيدار جي في حصي مطابق مقرر رقم مطابق ورھايو ويندو آهي. پبلڪ لميٽيڊ ڪمپني نہ رڳو مقرر منافعو ورھائيندي آهي.
 
 
A dividend is allocated as a fixed amount per share with shareholders receiving a dividend in proportion to their shareholding. Dividends can provide stable income and provide increased morale for shareholders. For the [[joint-stock company]], paying dividends is not an [[expense]]; rather, it is the division of after-tax profits among shareholders. Retained earnings (profits that have not been distributed as dividends) are shown in the shareholders' equity section on the company's balance sheet &ndash; the same as its issued share capital. [[Public company|Public companies]] usually pay dividends on a fixed schedule, but may declare a dividend at any time, sometimes called a [[special dividend]] to distinguish it from the fixed schedule dividends. [[Cooperative]]s, on the other hand, allocate dividends according to members' activity, so their dividends are often considered to be a pre-tax expense.
 
A dividend is allocated as a fixed amount per share with shareholders receiving a dividend in proportion to their shareholding. Dividends can provide stable income and provide increased morale for shareholders. For the [[joint-stock company]], paying dividends is not an [[expense]]; rather, it is the division of after-tax profits among shareholders. Retained earnings (profits that have not been distributed as dividends) are shown in the shareholders' equity section on the company's balance sheet &ndash; the same as its issued share capital. [[Public company|Public companies]] usually pay dividends on a fixed schedule, but may declare a dividend at any time, sometimes called a [[special dividend]] to distinguish it from the fixed schedule dividends. [[Cooperative]]s, on the other hand, allocate dividends according to members' activity, so their dividends are often considered to be a pre-tax expense.
 
The word "dividend" comes from the [[Latin language|Latin]] word "''dividendum''" ("thing to be divided").<ref>{{cite web | title = dividend | website = Online Etymology Dictionary | publisher = Douglas Harper | year = 2001 | url = http://www.etymonline.com/index.php?search=dividend&searchmode=none | accessdate = November 9, 2006 }}</ref>